What is TRN?
In an effort to continue improving Tax Administration in Jamaica, the Government through the Tax Administration Reform Project (TaxARP) implemented the Taxpayer Registration System to facilitate the registration and assignment of the Taxpayer Registration Number or TRN.

TRN is a unique nine-digit identification number assigned to each individual taxpayer, business enterprise, organization (non-profit, partnership, charity, etc.) by way of an automated system.

Why TRN?

The TRN replaced the different numbers used by various Tax Departments such as Business Enterprise Number (BENO), Income Tax Reference Number, and effective November 2001, the Driver’s Licence Number. It also facilitates the Integrated Computerized Tax Administration System (ICTAS) for the Tax Departments

Who Needs a TRN?

The TRN is needed to transact business with other institutions e.g. banks, schools, examination boards etc.

The number must be used when conducting business transactions with Tax Departments or Government Agencies.

Taxpayers (individuals and organisations) are required to register and receive a Taxpayer Registration Number by completing the relevant application form. Individuals will be required to complete an Application for Taxpayer Registration Number (Individuals) Form and return it to the Taxpayer Registration Centre or the nearest Collectorate with appropriate identification and documentation.

After registration of the taxpayer, a TRN is assigned to the taxpayer who is also issued with a TRN card in the case of an individual. A TRN card and a Registration Data Sheet are issued to an individual engaged in a trade, business or professional activity.

Organizations should complete an Application for Taxpayer Registration Number (Organizations) and submit same with the relevant documentation. A TRN Registration Certificate and Data Sheet will subsequently be issued upon assignment of a Confirmed TRN.

Requirements for Application and Registration
When applying for a TRN, individuals, sole proprietors and the various types of organizations must submit specified documentation to support their application. It should be noted that only original and certified copies of documents are accepted. The required documentation for each type of applicant is outlined below.

National ID/Voter’s ID, Work ID, School ID, professionally produced certified, passport size photograph or any other photographic ID MUST be used withBirth Certificate (and Marriage Certificate or Deed Poll if applicable)

Self-employed persons need to submit their NIS card and If trade name is different from applicant’s name the Business Name Registration Certificateis needed

NB. Photographs must be certified by anyone of the following: Justice of the Peace, Minister of Religion/ Marriage Officer, Judge/ Resident Magistrate, Attorney-at-Law, Member of Parliament, Parish Councillor, Medical Doctor, School Principal, Civil Servant (SEG3 and above) or Police Officer at the rank of Inspector or above. Photographs must also be certified within the past six months to be acceptable.Certification should include the following: “certified to be a true photograph of ……………..,” name and title of Certifying Officer, Signature of Certifying Officer, date of certification, Official Stamp of certifying officer (not required for JPs). JPs should quote their assigned JP numbers

NB. Certified Photographs must be accompanied by a Declaration from the Certifying Official. The address on application must match the address on Declaration by Certifying Official. A blank declaration can be collected from your local Tax Office or be printed from Tax Administration Jamaica’s website www.jamaicatax.gov.jm

Requirements for Individuals (Submitting applications from overseas)Applications completed and signed should be submitted along with:

A copy of applicant’s Passport OR Drivers Licence (notarized by a Notary Public). Passport or Driver’s License must include the applicant’s name (full last and first name), date of birth, photograph and signature.

If someone is being authorized to collect the TRN card an authorization letter from the applicant should be attached, stating the name of the person authorized to collect the card.

NB. TRN Cards for applicants who submitted their forms via mail from overseas will then be mailed to applicant’s address as stated on application. If the Identification or supporting documents are not in English, an official translated version is also required. The signature on the application form must match that on the Identification presented.

Application forms can be downloaded from: www.jamaicatax.gov.jm

Requirements for Minors (Persons Under 18 Years)Applications for minors should be completed and signed and/or co-signed by either a parent or guardian.

Application signed by a parent should be submitted with the following:

a. Court order verifying the legal guardian OR
b. Voluntary Declaration from the Guardian AND Voluntary Declaration from an Attestor (A person who knows of the Guardian/Child relationship)

NB. Photographs must be certified by anyone of the following: Justice of the Peace, Minister of Religion/ Marriage Officer, Judge/ Resident Magistrate, Attorney-at-Law, Member of Parliament, Parish Councillor, Medical Doctor, School Principal, Civil Servant (SEG3 or above) or Police officer at the rank of Inspector or above.Photographs must also be certified within the past six months to be acceptable.Certification should include the following: “certified to be a true photograph of…………....,” name and title of Certifying Officer, Signature of Certifying Officer, date of certification, Official Stamp of certifying officer (not required for JPs). JPs should quote their assigned JP numbers

NB. Certified Photographs for adults must be accompanied by a Declaration from the Certifying Official. Blank declarations can be collected from your local Tax Office or be printed from Tax Administration Jamaica’s website www.jamaicatax.gov.jm

Requirements for Incapacitated Adults (Persons Who Are Unable To Sign / Make A Mark)Application signed by Caretaker should be submitted with the following:

An appropriate ID for the applicant:

Passport OR Driver’s Licence OR

National ID/Voter’s ID, Work ID, School ID, professionally produced, certified passport size photograph or any other photographic ID MUSTbe used with Birth Certificate (and Marriage Certificate or Deed Pollif applicable)

Identification & TRN of the Caretaker

a. Power of Attorney ORb. Medical Certificate, Voluntary Declaration from the Caretaker AND Voluntary Declaration from an Attestor (A person who knows of the Caretaker/Incapacitated Adult relationship)

NB. Photographs must be certified by anyone of the following: Justice of the Peace, Minister of Religion/ Marriage Officer, Judge/ Resident Magistrate, Attorney-at-Law, Member of Parliament, Parish Councillor, Medical Doctor, School Principal, Civil Servant (SEG3 or above) or Police officer at the rank of Inspector or above.Photographs must also be certified within the past six months to be acceptable.Certification should include the following: “certified to be a true photograph of…………....,” name and title of Certifying Officer, Signature of Certifying Officer, date of certification, Official Stamp of certifying officer (not required for JPs). JPs should quote their assigned JP numbers

NB. Certified Photographs must be accompanied with a Declaration from the Certifying Official. A blank declaration can be collected from your local Tax Office or be printed from Tax Administration Jamaica’s website www.jamaicatax.gov.jm

Requirements for Partnerships
The completed Organization form signed by a Partner must be submitted along with:

Requirements for Overseas Companies (Has No Established Place of Business in Jamaica)The completed Organization form signed by a Director must accompany the:

Registration and/or Charter Documents (issued in country of origin)

ID for Signatory Officer

Letter from company indicating that it is not operating nor has a established business place in Jamaica

NB. Only original or notarized copies of the Registration or Charter Documents are accepted. If the Identification or supporting documents are not in English, an official translated version is also required.

Requirements for Overseas Companies (Operating or Has Established Place of Business in Jamaica)

The completed Organization form signed by a Director or the Local Representative must accompany the:

NB. See requirements for companies if the Charitable, Non-Profit or Church is registered as a Limited Company.

ONLY VALID ORIGINALS OR COPIES CERTIFIED BY THE APPROPRIATE ISSUING AUTHORITY OF THE ABOVE MENTIONED IDENTIFICATIONS AND DOCUMENTS ARE ACCEPTED.

Changes to Taxpayer Information
Where there is any change in the information relating to a taxpayer’s registration, the taxpayer concerned should, as soon as possible after the change occurs, inform the Taxpayer Registration Centre or any Collectorate islandwide of such change.

Persons updating their information must complete a TRN Supplemental Information (Individuals) form and present a valid form of identification. In addition, certified copies of the Birth and/or Marriage certificate, Deed Poll and Decree Absolute are necessary for changes or correction to names based on the nature of the change.

Companies changing their names are required to complete a TRN Supplemental Information (Organizations) form and submit a certified copy of the Business Name Registration Certificate or Certificate of Incorporation for Change of Name.

Penalties for non-registration

The law requires that every person carrying out transactions with a Tax Department be registered and obtain a number.

The law empowers the Registration Authority to request additional information it deems necessary for registration.

It is an offence under the law for persons not to register. The fines are:

Q. Do I need to pay a fee when applying for a TRN? A. No, there is no fee involved in obtaining a TRN.

Q. Is there an age limit for an individual applying for a TRN? A. No, there is no age limit for a TRN. However, applications for children under the age of 18 years must be signed by a Parent or Guardian. See requirements for minors (persons under 18)

Q. Can someone who is not a Jamaican national or non-resident apply for a TRN? A. Yes, anyone can apply for a TRN.

Q. If someone is overseas, can I apply for a TRN for him or her? A. No, the person can use one of the following options:

Create a login on TAJ's website; select the "apply for TRN" link; complete the web application; print and sign the completed application generated after submission and mail us (at the address below) with a notarized copy of their passport or driver's license.

Download the application from the website and have it completed, signed and mailed to us (at the address below) with a notarized copy of their passport or driver's license.

Q. Will I be able to use my TRN card as an ID? A. No, the TRN card cannot be used as an ID as it does not have a picture.

Q. Do I have to collect my TRN card at the same office that I applied for the number? A. No, you are required to state where you wish to collect your card when completing the application.

Q. What do I do if my card is lost, stolen or destroyed? A. You are required to complete a supplementary form and submit it with a valid ID. Clearly state your full name and date of birth if you don’t know your TRN. Submit the letter to the nearest Tax Office.

Q. Can a Baptismal Certificate or a Birth Entry (‘pink slip’) be used instead of the Birth Certificate? A. No, only a certified copy of the Birth Certificate can be used.

Q. I am an elderly person who is unable to leave home. Can I ask someone to take in my application form to your office? A. Yes, someone may take your signed application form to the nearest Tax Office with your ID.

Q. I have not yet received my TRN card, but I need to do some urgent business at the Tax Office. Will this prevent me from doing my business? A. No, provided you have already applied and received a number you may use the number until you collect your card.

Q. My property tax is now overdue. Do I need a TRN before I can pay the tax? A. No, continue to pay your tax as usual. However, you should apply for a TRN. If you are going to pay your property tax by cheque the TRN of the person who writes the cheque (the drawer) will be needed.

Q. Can my Marriage Certificate from the pastor be used to apply for or change my name on my TRN card? A. No, only a certified copy of the Marriage Certificate can be used.

Q. Should non-profit organizations apply for a TRN? We are only involved in doing voluntary work for the needy. A. Yes, all non-profit organizations need to apply for a TRN.